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Input tax

Language: English Series: Estates Gazette Case Summaries ; 1993 EGCS 37(1) (6/3/93)Publication details: 1993Subject(s): Summary: In "Customs & Excise Commissioners v McLean Homes Midlands Ltd" QBD 16 February 1993, upheld the decision of the VAT Tribunal that builders were entitled to reclaim input tax on materials used in the construction of wardrobes.

In "Customs & Excise Commissioners v McLean Homes Midlands Ltd" QBD 16 February 1993, upheld the decision of the VAT Tribunal that builders were entitled to reclaim input tax on materials used in the construction of wardrobes.